Read e-book online Accounting Information Systems, 6th Edition PDF

The 6th variation of ACCOUNTING info structures presents thorough and updated insurance of accounting info platforms and similar applied sciences. It positive aspects an early presentation of transaction cycles, in addition to an emphasis on ethics, fraud, and the trendy production surroundings. The publication specializes in the desires and obligations of accountants as finish clients of platforms; platforms designers; and auditors. This version offers entire built-in assurance of Sarbanes-Oxley because it impacts inner controls and different suitable issues laid low with this laws, in addition to reorganized dialogue of transaction cycles that make the stability among handbook- and computer-based platforms extra obvious.

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Every individual in the organization, from business operations to top management, needs information to accomplish his or her tasks. Notice in Figure 1-1 how information flows in two directions within the organization: horizontally and vertically. The horizontal flow supports operations-level tasks with highly detailed information about the many business transactions affecting the firm. FIGURE 1-1 Internal and External Flows of Information Top Management Stakeholders nfo eI Operations Management c an rm rfo Pe Suppliers on ati rm Customers Bu dg an et In dI ns form tru at cti ion on s Middle Management Operations Personnel Day-to-Day Operations Information 4 Chapter 1 The Information System: An Accountant’s Perspective This includes information on events such as the sale and shipment of goods, the use of labor and materials in the production process, and internal transfers of resources from one department to another.

Notice that two broad classes of systems emerge from the decomposition: the accounting information system (AIS) and the management information system (MIS). We will use this framework to identify the domain of AIS and distinguish it from MIS. Keep in mind that Figure 1-3 is a conceptual view; physical information systems are not typically organized into such discrete packages. More often, MIS and AIS functions are integrated to achieve operational efficiency. The distinction between AIS and MIS centers on the concept of a transaction, as illustrated by Figure 1-4.

This is the only unique identifier in this record class. The other attributes possess values that may also exist in other records. For instance, multiple customers may have the same name, sales amounts, credit limits, and balances. Using any one of these as a key to find a record in a large database would be a difficult task. These nonunique attributes are, however, often used as secondary keys for categorizing data. For example, the account balance attribute can be used to prepare a list of customers with balances greater than $10,000.